North Dakota Income Tax Credit

State Tax Credit for Planned or Deferred Gifts:

Individuals may receive a state tax credit for a planned gift (e.g. charitable remainder trusts, charitable gift annuities, life insurance policies, etc.) to a qualified ND charitable non-profit or a qualified ND endowment. The tax credit is 40% of the charitable deduction allowed by the IRS up to a maximum credit of $10,000 per year per taxpayer or $20,000 per year per couple filing jointly.

Disclaimer: This page is intended to provide information of a general nature only. It should not be construed as legal, tax or financial advice. Please seek out tax and legal advice from your own professional advisor.

ND Income Tax Credit

Tax Incentive

North Dakotans have an incentive to contribute to endowments held by the state’s charitable nonprofit organizations. SB 2160 empowers North Dakotans to give more and have a greater impact on causes they care about right here in the state.


40% tax credit
For endowment giving by individuals and businesses. Fraser, Ltd. does have an established, qualifying endowment fund in place.


Gifts to Fraser, Ltd. are tax deductible under Federal Income Tax Law.

Please consider a contribution to Fraser, Ltd. Your gift will allow us to continue our mission: “Supporting Children, Youth, and Adults on Their Life’s Journey Towards Independence.”